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Rockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate the cumulative deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Background The District is a district corporation of the State, distinct and separate from the Town of Afton, and … overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key … activities and files an annual update document with the State Comptroller’s Office each year, the Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Service Retirement Benefit – Regional State Park Police Plan
… an additional 1/60th (1.66 percent) of your FAS, up to a maximum of 15 years for Tier 1 members and seven years … of service, you will receive a retirement benefit equal to 1/50th (2 percent) of your FAS for each year of regional …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitHadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… the calendar year ended December 31, 2012, UCP reported about $7.9 million in reimbursable costs on its CFR for three …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… special education services to about 130 children from ten school districts located in Ulster, Green and Delaware …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the fiscal year ended June … and requirements. Other Related Audits/Reports of Interest State Education Department: Upstate Cerebral Palsy - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualTown of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2CUNY Bulletin No. CU-724
… Charitable Campaign deduction, the agency must insert a new row using the beginning date of the pay period in which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignVillage of Unadilla – Budgeting (2013M-143)
… and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The Board consistently adopted budgets that … available surplus funds at the end of the 2012-13 fiscal year to be approximately $25,500. Budgetary variances were … actual results against their operating budgets during the year. Surplus fund balance is no longer available for use as …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143City of Yonkers – Budget Review (B21-6-8)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … special education provider located in Rockland County, New York. HSOR provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualCity of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330CUNY Bulletin No. CU-697
… the deduction. Paper pledge cards are not available this year. OSC Actions OSC will end-date all 2020 CUNY Charitable … general deduction record for the 2021 contribution year. An error report of transactions not processed will be … Campaign deduction amount during the 2021 calendar year. Cancellations To cancel CUNY Charitable Campaign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22.6 million. Key Findings … Although District officials appropriated fund balance each year, none of it was needed because District officials overestimated appropriations each year by an average of $1.1 million or 5 percent. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… thefts of cash receipts will be prevented or detected. We reviewed the District’s procedures for the collection of … a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsWaverly Central School District – Financial Condition (2013M-148)
… District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings The Board and District … ended 2008 to 2011, the District spent an average of $1.8 million less than budgeted appropriations each year. For the fiscal year ended 2012, the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Hyde Park Central School District – Financial Management Practices (2012M-172)
… practices for the period July 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze … is located in Dutchess County and has approximately 3,800 students and 800 employees. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m